2024年5月28日发(作者：滑柔丽)

articleCommentId{12691298}articleBiz{MzU

1NTIzNjU3Mg==}【TX-UK】ACCA F6 TX Taxation (TX)

ACCA复习笔记 11

ACCA Taxation-United Kingdom - 11

Task 19 Corporation Tax Liability

Task 20 Chargeable Gains for Companies

Task 19 Corporation Tax Liability

1. Basic Calculation

Review: Task 18—TTP

Tax liability = TTP*Corporation tax rate

税率以1 April 2017为界限，之前20%，之后19%

2. Long period of account

POA > 12 months → 12 + n

Task 20 Chargeable Gains for Companies

2024年5月28日发(作者：滑柔丽)

articleCommentId{12691298}articleBiz{MzU

1NTIzNjU3Mg==}【TX-UK】ACCA F6 TX Taxation (TX)

ACCA复习笔记 11

ACCA Taxation-United Kingdom - 11

Task 19 Corporation Tax Liability

Task 20 Chargeable Gains for Companies

Task 19 Corporation Tax Liability

1. Basic Calculation

Review: Task 18—TTP

Tax liability = TTP*Corporation tax rate

税率以1 April 2017为界限，之前20%，之后19%

2. Long period of account

POA > 12 months → 12 + n

Task 20 Chargeable Gains for Companies